A bill to amend the Internal Revenue Code of 1954 to provide that an unmarried individual who maintains a household shall be considered a head of household, without regard to whether the individual has a dependent who is a member of the household.

referredUnited States· United States Congress· EN

Introduced

5 January 1981

Last action

—

Status

Referred to House Committee on Ways and Means.

Summary

Amends the Internal Revenue Code to provide that an unmarried individual who maintains a household shall be considered a head of a household for income tax rate purposes, without regard to whether such individual has a dependent who is a member of the household.

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Timeline

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Votes

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Versions

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Documents

1 official file

Introduced in House
summary · EN · 5 January 1981
Open at official source

Related records

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Sources

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Official source: https://www.congress.gov/bill/97th-congress/house-bill/202
Open data entity: https://api.congress.gov/v3/bill/97/hr/202